Denial of additional claim for non claim of the same by filing Revised Return not justified

Issue – Whether Ld.CIT(A) is  correct in denying additional claims on the ground that claims were not made by way of filing the revised return under Section 139(5) of the Income-tax Act, 1961, where the assessee did neither claim those additional claims in the Original/Revised return nor claimed before Assessing Officer but were claimed first time before the ld.CIT(A)?